Published | Category : GST and QST

Incontinence Products Specially Designed for Use by an Individual with a Disability

Incontinence products that are specially designed for use by an individual with a disability are zero-rated under the GST and the QST systems. Incontinence products include underpads, underwear, and chair and other seat covers (for example, a seat cover for a lift chair, recliner, wheelchair, car or scooter) that have certain special design features.

Products that are specially designed for use by an individual with a disability

All of an incontinence product's design features are considered in order to determine whether the product is specially designed to help an individual with a disability cope with incontinence. How the incontinence product is marketed is also considered, though this is not the predominant factor for making the determination.

An incontinence product is considered to be specially designed for use by an individual with a disability if the product is designed to absorb leakages, reduce odours, control bacteria, maintain dryness and protect against skin irritation. As such, the product must be designed using high-absorbency materials and typically have a sealed edge to ensure leakage protection. The fact that a product is reusable or disposable, or that it can be used by an individual who does not have a disability, is not sufficient to change the characteristics of the product so that it is no longer considered to be an incontinence product that is specially designed for use by an individual with a disability.

Other products

Products such as waterproof sheets, chair pads and mattress covers, on the other hand, are not considered to be specially designed for use by an individual with a disability, and are therefore subject to GST and QST.

Children's diapers that are designed for babies or children are also not considered to be specially designed for use by an individual with a disability. Children's diapers include cloth or disposable diapers, diaper inserts or liners, training pants, and rubber pants designed for use with any of these items. These products are not subject to QST (because they are zero-rated under the QST system), but are subject to GST.

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